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Form 2555 - beginning date of 12-month period for Substantial Presence Test

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last updated ‎June 08, 2020 9:59 PM

My client established his tax home in foreign country from the US on 06/01/2019. For substantial Presence Test, can you enter the beginning date of 12-month period a few days earlier than 06/01/2019? He never went back to the US until now since he arrived in the foreign country.  

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Level 10
last updated ‎June 08, 2020 9:59 PM

Yes, you can use any 12-month period that meets the 330-day physical presence test.  So April 27, 2019 - April 26, 2020 for example.

Rick

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2 Replies 2
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Level 14
last updated ‎June 08, 2020 9:59 PM

Yes. You try to get the largest part of the 330 out of 365 day period to fall in 2019 to get the largest exclusion.


ex-AllStar
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Level 10
last updated ‎June 08, 2020 9:59 PM

Yes, you can use any 12-month period that meets the 330-day physical presence test.  So April 27, 2019 - April 26, 2020 for example.

Rick

View solution in original post